Codington County Board of Commissioners v. State, Board of Equalization

HENDERSON, Justice.

TAX APPEAL/PROCEDURAL HISTORY

The Codington County Board of Commissioners (County) appealed a decision of the State Board of Equalization (State) reducing, by 19%, the assessed value, for tax purposes, of all properties within the City of Watertown (City). Upon a de novo consideration of the record, the circuit court reversed, holding that the State had no authority to make such a reduction where the questioned assessments did not exceed “true and full value.” Thereby, the circuit court reinstated the original assessments by County. State appeals, arguing that the court…